form-8995-a

Use this skill when a sole proprietor, S-corp shareholder, partnership member, or REIT/PTP investor needs to compute the Qualified Business Income (QBI) deduction under IRC §199A AND their taxable income before QBI exceeds the threshold ($197,300; $394,600 MFJ for 2025) OR they are a patron of an agricultural or horticultural cooperative. Above the threshold it applies the W-2 wage / UBIA limit and the Specified Service Trade or Business (SSTB — health, law, accounting, consulting, athletes, performing arts, financial services, brokerage, investing) phase-out. Triggers on phrases like "Form 8995-A", "QBI deduction over income threshold", "Section 199A SSTB", "qualified business income deduction high income", "QBI for consultant/lawyer/doctor", "phase-in QBI", "W-2 wage limit QBI". Do NOT use for filers at or below the threshold who are not cooperative patrons, even with an SSTB (use the simplified form-8995 skill), W-2 employees (no QBI), or C-corp shareholders (no QBI).